| 税收发展与税制改革:我国加入WTO十年的思考 |
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| 引用本文： | 邓力平,罗秦.税收发展与税制改革:我国加入WTO十年的思考[J].税务研究,2011(5). |
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| 作者姓名： | 邓力平 罗秦 |
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| 作者单位： | 厦门大学财政系;上海立信会计学院财税学院; |
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| 摘 要： | 2011年是我国加入世界贸易组织(WTO)第十年。本文以十年前笔者对WTO与我国税收发展关系的判断为起点,考察了十年来国际经贸发展与世界税制改革的主要变化,评析了加入WTO十年来中国特色社会主义税收的建设进程,并在总结十年经验的基础上,对未来五至十年我国税收发展提出政策建议。
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| 关 键 词： | 税收发展 税制改革 加入WTO十年 |
Tax Reform and Development:Notes from the 10-year Experience of WTO Entry of China |
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| Deng Liping , Luo Qin.Tax Reform and Development:Notes from the 10-year Experience of WTO Entry of China[J].Taxation Research,2011(5). |
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| Authors: | Deng Liping Luo Qin |
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| Institution: | Deng Liping and Luo Qin |
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| Abstract: | The year of 2011 marks the 10-year anniversary of China's entry into WTO.Started with some early viewpoints regarding the WTO and tax development,this paper summarizes the main features of world economy and tax development over the decade and evaluates the 10-year process of the Chinese tax reform and development.With the experience summarized,policy implications are also provided. |
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| Keywords: | Tax development Tax reform 10-year experience of WTO entry |
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